The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study

Chaturika Seneviratne and Zahirul Hoque

Accounting and Finance, 2024, vol. 64, issue 1, 1011-1036

Abstract: This paper explores how power exercised at the individual level within existing power relations in a university influences its enabling and coercive budgeting forms. A qualitative case study in a Sri Lankan university involved interviews and document analysis. Findings demonstrate the dominance of coercive controls over enabling controls in the university due to the power and influence of dominant individuals stemming from ongoing struggles among those pursuing diverse interests and strategic actions. We contribute to the literature by demonstrating how power is mobilised by actors and its impact on the variations of the enabling and coercive budgetary forms and practice.

Date: 2024
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https://doi.org/10.1111/acfi.13171

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Persistent link: https://EconPapers.repec.org/RePEc:bla:acctfi:v:64:y:2024:i:1:p:1011-1036

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